PERLAKUAN AKUNTANSI TERHADAP PENDAPATAN FRANCHISE BERDASARKAN PSAK NO. 23 PADA PT. INDOMARCO PRISMATAMA CAB. MAKASSAR

Abstract

The Research aimed to find out the confornmity of accounting treatment towards franchise revenue at PT. Indomarco Prismatama Makassar Branch. The technique of collegting data was through observation, documentation, and interview. The technique of data analysis was descriptive qualitative, to describe the facts, situation, or phenomenon on the franchise revenue of PT. Indomarco Prismatama Makassar Branch. The result showed that the revenue evaluation of the royalty fee follows the PSAK No. 23 in 2012, that is by using the deal price between the franchisor and the franchisee, the revenue recognition of the royalty fee follows the PSAK No. 23 in 2012 which using the accrual basis method and the revenue’s presenting and revealing describes by the income and profit statement.